我國非營利組織適用所得稅租稅獎勵之探討

A Study of Income Tax Exemption on NPO in Taiwan

徐步月(Pu-Yueh Hsu)

指導教授 ： 林江亮

中原大學/商學院/會計研究所/碩士(2006年)

https://doi.org/10.6840/cycu200600570

摘要

政府對於非營利組織現行租稅減免多達11種稅目，其免稅條件多半僅規範符合目的事業主管機關核准設立者、章程記載解散時賸餘財產歸主管機關或地方自治團體等即可享受租稅優惠，實務上較無租稅徵免爭議；未若適用所得稅徵免時尚需符合行政院頒定之各款免稅條件，始得享受免納稅捐之優惠，本研究目的試著以現行前開免稅條件所衍生之標的（例如何謂銷售貨物或勞務之收入應依規定申報並課稅、銷售貨物或勞務以外之收入則依法徵免）等課稅爭議甚或前後端連結（如非營利組織未辦稅籍登記者財稅機關無法追蹤核課、未納入開立統一發票體制於憑證勾稽有其查核難度）於實務運作時仍存有其爭議，甚或有心人士於是藉此模糊地帶為規避稅負之空間等作一完整之研究探討。

尤以非營利組織於所得稅免稅資格之取得，於實務上似有以採『不告不理』方式管理之，即未向財稅機關辦理稅籍登記、有條件免辦結算申報及未辦結算申報者，現行稽徵機關因對其免稅資格審理所依據之行政院頒定免稅條款係僅針對有向國稅局辦理結算申報者之申報書予以審核，前開未辦理申報者，稅務人員基於現行稅制對於非營利組織乃輔導重於核課下，於查核時或稅籍徵課管理上亦較營利事業寛鬆，再者，於查核人力有限及對於非營利法令規範未臻周延下，稅務人員審核上亦多半僅仰頼於其組織只要符合院頒規定之形式要件者，即予審定免稅、於是乎造成非營利組織因可享受過渡免稅利益、規避查核成為『避稅天堂』。面臨非營利的大量興起，是否皆符合稅法所稱從事公益之團體而繼續給予租稅獎勵優惠，值得財稅機關與政府各部會署主管事業機關加以深思及管理。

本研究的建議大致可歸納為：財稅機關對於非營利組織課稅資料蒐集應建立完善之稅籍檔、將捐贈者持之列報所得稅扣除之收據憑證改以非營利組織受捐贈者應開立統一發票以發揮上下游之勾稽以遏止捐贈者費用之浮報及受贈者收入之漏報，並考量非營利組織財務透明度及公益性強弱（本研究亦建議非營利組織應經政府合法授權民間公認機構之認證等級），給予比例性之扣除額度，以提昇非營利組織積極從事公益活動及運作公開以取信社會大眾、並藉由對現行所得稅免稅條款所衍生課稅爭議之探討應適時予以檢討租稅獎勵適用範圍並建立非營利組織之財務會計準則及查核準則，以減少現行非營利組織各自為政之窘境暨配合申報書格式之修正以資明確，以劃一稽徵作業，減少徵納雙方岐見及健全稅制，以維稅政。

關鍵字

租稅獎勵 ； 機關團體 ； 免稅標準 ； 非營利組織

並列摘要

The tax preferences offered by the government to Non-Profit Organization are as many as 11 categories and the conditions the preferences are subjected are mostly conforming to the requirements of and approved by competent agencies or the articles of incorporation stipulated that the residual property at the dissolution shall be transferred to the competent agency or local autonomous bodies. Complying with such preliminary conditions, they are eligible for tax preference. In practices, there is less argument in the assessment and exemption of taxes. In comparison, when it is involved with income tax, a person / body is eligible for income tax exemption needs to meet with various conditions as imposed by the Executive Yuan.

In this research, it is the intention of the author to enter into complete exploration of the tax arguments in respects of subjects incidental to the current tax preference conditions (such as “What does it really mean that in the sales of goods or services, the revenue shall be declared and subject to taxation as provided, while the revenue derived other than from sales of goods and / or services will be levied / exempted as provided under the law? ”Or the connection between front-end / rear- end (such as tax administration is unable to track and assess on Non-Profit body without having tax registration, and in the voucher counter check, it is rather difficult, when such organization is not incorporated into the uniformed invoice system, or, even purported person/ organization evade tax obligation by taking advantage of the gray area.

It is particularly so for non-profit organization whose eligibility to tax preference is practically not regulated where it is not made known; it means that a non-profit organization not having tax registration with tax administration, conditionally exempted of filing tax declaration or failed to file tax declaration is not stringently scrutinized, as tax administration reviews the eligibility of tax exemption are based on the tax exemption conditions as established by the Executive Yuan, which requires only applied on those filed with declaration, and for those failed to file declaration, taxmen are rather loose than ordinary for-profit entities, as the current tax system emphasize on guidance than on assessing tax. Further, with limited human resources and the less than perfect in statutory regulation, taxmen are mostly allow tax exemption as long as the formal premises of the Executive Yuan are met. This has resulted non-profit organizations becoming tax haven for those who would be subject to tax assessment through transitional tax exemption benefit and evasion of tax audit of non-0profit organization. With the rapid growth of non-profit organizations, it takes tax administrations and governmental bodies to consider whether the non-profit organizations are to be offered with enjoyment of tax preference, as they are claimed to be organization for public interests / welfare, and when necessary, try to place them under regulation / control.

並列關鍵字

Non-Profit Organization ； Apparatus.Sheltered

參考文獻

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